Abigalle: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Abigalle
Largest movements
- Cash -€12,622
down €12,622 (-5.9%), from €212,939 to €200,317
mainly Other debts (-€17,647) and Deferred charges and accrued income (-€32)
- Other debts -€17,647
down €17,647 (-42.9%), from €41,126 to €23,479
- Reserves +€4,122
up €4,122 (+2.4%), from €175,339 to €179,462
- Other operating charges -€4,515
down €4,515 (-85.6%), from €5,272 to €757
- Taxes +€1,212
up €1,212 (+385%), from €315 to €1,526
- Gross operating margin -€966
down €966 (-18.3%), from €5,289 to €4,323
- Financial income +€874
up €874 (+60.3%), from €1,449 to €2,323
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,110 | €323,414 | -€12,696 | -3.8% |
| Fixed assets | 21/28 | €122,459 | €122,459 | = | 0.0% |
| Tangible fixed assets | 22/27 | €97,670 | €97,670 | = | 0.0% |
| Other tangible fixed assets | 26 | €97,670 | €97,670 | = | 0.0% |
| Financial fixed assets | 28 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €213,651 | €200,955 | -€12,696 | -5.9% |
| Amounts receivable within one year | 40/41 | €225 | €120 | -€105 | -46.7% |
| Trade receivables | 40 | €105 | €0 | -€105 | -100% |
| Other amounts receivable | 41 | €120 | €120 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €212,939 | €200,317 | -€12,622 | -5.9% |
| Deferred charges and accrued income | 490/1 | €487 | €518 | +€32 | +6.5% |
| Total equity and liabilities | 10/49 | €336,110 | €323,414 | -€12,696 | -3.8% |
| Equity | 10/15 | €206,326 | €210,448 | +€4,122 | +2.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €175,339 | €179,462 | +€4,122 | +2.4% |
| Distributable reserves | 133 | €175,339 | €179,462 | +€4,122 | +2.4% |
| Provisions and deferred taxes | 16 | €87,358 | €87,358 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €87,358 | €87,358 | = | 0.0% |
| Pensions and similar obligations | 160 | €87,358 | €87,358 | = | 0.0% |
| Amounts payable | 17/49 | €42,426 | €25,608 | -€16,818 | -39.6% |
| Amounts payable within one year | 42/48 | €42,426 | €25,608 | -€16,818 | -39.6% |
| Trade debts | 44 | €1,300 | €1,300 | = | 0.0% |
| Suppliers | 440/4 | €1,300 | €1,300 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | €829 | +€829 | |
| Taxes | 450/3 | €0 | €829 | +€829 | |
| Other amounts payable | 47/48 | €41,126 | €23,479 | -€17,647 | -42.9% |
| Other operating charges | 640/8 | €5,272 | €757 | -€4,515 | -85.6% |
| Gross operating margin | 9900 | €5,289 | €4,323 | -€966 | -18.3% |
| Operating profit (loss) | 9901 | €17 | €3,566 | +€3,549 | +20,291% |
| Financial income | 75/76B | €1,449 | €2,323 | +€874 | +60.3% |
| Recurring financial income | 75 | €1,449 | €2,323 | +€874 | +60.3% |
| Financial charges | 65/66B | €274 | €241 | -€33 | -12.0% |
| Recurring financial charges | 65 | €274 | €241 | -€33 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €1,193 | €5,649 | +€4,456 | +374% |
| Income taxes | 67/77 | €315 | €1,526 | +€1,212 | +385% |
| Profit (loss) for the period | 9904 | €878 | €4,122 | +€3,244 | +370% |
| Profit (loss) for the period to be appropriated | 9905 | €878 | €4,122 | +€3,244 | +370% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.